The following income statement and balance sheets for Virtual Gaming Systems are provided.

VIRTUAL GAMING SYSTEMS Income Statement For the year ended December 31, 2018
Net sales		$3,051,000
Cost of goods sold		1,953,000
Gross profit		1,098,000
Expenses:
Operating expenses	$861,000
Depreciation expense	28,500
Loss on sale of land	8,300
Interest expense	16,500
Income tax expense	51,000
Total expenses		965,300
Net income		$ 132,700

VIRTUAL GAMING SYSTEMS Balance Sheets December 31
	2018	2017
Assets
Current assets:
Cash	$189,000	$147,000
Accounts receivable	84,000	63,000
Inventory	108,000	138,000
Prepaid rent	12,300	6,360
Long-term assets:
Investment in bonds	108,000	0
Land	213,000	243,000
Equipment	273,000	213,000
Less: Accumulated depreciation	(73,500)	(45,000)
Total assets	$913,800	$765,360
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 69,000	$ 84,000
Interest payable	6,600	3,300
Income tax payable	16,500	14,300
Long-term liabilities:
Notes payable	288,000	228,000
Stockholders' equity:
Common stock	303,000	303,000
Retained earnings	230,700	132,760
Total liabilities and stockholders equity	$913,800	$765,360

Required:

Assuming that all sales were on account, calculate the following risk ratios for 2018. (Use 365 days a year. Round your intermediate calculations and final answers to 1 decimal place.)

Average collection period?

Average days in inventory

Acid-test ratio?

debt to equity ratio?

Times interest earned ratio?